نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترای تخصصی حسابداری: گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران.
2 استادیار: گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران.
3 دانشیار: گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Optimistic views of people about their abilities is one of the most important reasons for the errors that occur between their perception and actual performance. Views that have caused independent functional change and a different effect on actual performance. The purpose of this study is to analyze the relationship between management optimism and financial reporting quality. The present study is applied in terms of purpose and uses a quasi-experimental design and post-event approach.
Financial data and data of this study were extracted from the financial statements of listed companies in Tehran Stock Exchange between 2011-2017. After applying statistical population constraints, 171 companies were selected to test the hypotheses, and PLS software was used to test the research hypotheses.
The results showed that management optimism has a significant and inverse effect on financial reporting quality. Also, the personality traits of managers have a significant relationship with financial reporting methods, in other words, with increasing management optimism, the quality of reporting decreases.
کلیدواژهها [English]